The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The determination of captopril (CAP) using a new continuous flow injection analysis (CFIA) method was given in this work CAP in its pure state and some of its pharmaceutical preparations. The technique can be described as simple, fast, sensitive, easy to operate, and low-cost. The CAP reacted with ammonium ceric(IV) sulfate (ACS)2(NH₄ )₂SO₄Ce(SO₄)₂. 3 H₂O in an acidic medium and the reaction led to the formation of a white, slightly yellowish precipitate. The formed precipitate was studied using Ayah 6S×1-ST-2D Solar cell-CFI Analyzer, a through the reflection of accident light on the surfaces of the precipitate particles at (0-180⁰), expressed as the response

Abstract

      The research aims to identify the mediator role of  workplace spirituality in the  relationship between psychological capital and entrepreneurial  behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.

 In order to achieve the goal of research the use of the analytical method (quantitative)

Multi-nationalities companies are the main companies in the progressed
countries that improve the current technology and, thus, become the main source of it.
These companies, in the first place, aim to increase the profits of its
investments to satisfy stock holders in the original countries to which these companies
belong.
It is a mean to interfere in the economic of countries especially the growing
ones and exploit their important natural resources. Since this research focus on the
dangers of these companies, mechanism of its work and its dangers on the most
important natural resources of our country which is oil; therefore, the research
confirm that this important natural treasure must be under an Iraqi cont

This research was based on two pillars. The first is a comparison between of research done and the result of a particular  variable of research  indebendently in the united state, and second, knowledge and determine the effect of managers  practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them  have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one  hand  and the interests of the organization and hence employees , whether executives  or employees within management formations that the availability of an acceptable level of good pract

The research discusses the obstacles that faced the Iraqi strategic performance in achieving sustainable development after the election of the first Iraqi government in 2005 and the most important strategies to overcome these obstacles.

The present study aims to describe the histological structure of kidney of, (Herpestes javanicus ) that inhabits Iraqi lands. Transverse sections of kidney stained with hematoxylin and eosin showed two distinct regions, the outer thin darkly stained cortex and inner thick lightly stained medulla, which further subdivided into external and internal medullary zones linked with one conical renal papilla. The lateral margin of the outer medullary tissue forms a secondary renal pyramid with a specialized fornix. All the nephrons in the kidney start with the renal corpuscle [Malpighian], which is formed from two distinct parts, these are a centrally located glomerulus, which represented by a tuft of blood capillaries and an outer Bowman’s capsu

This article discusses the change of values in urban family, because of various communication media and modern technologies as one of the most important factors affecting the changing family values in urban areas, this means becoming part of urban life. And focuses on the family in urban areas, for the privacy of the social, economic, demographic and cultural help to this effect, and because cities are the most friction and interaction with modern technologies.

The study of the historical figures is one of the important in modern history since it is main focus is to show the political , economic or social product of a specific person throughout his life . Therefore , the subject of my research is “ Hussein AL-Husseiny and his politilcal role in Lebanon1968-1992. The research focused on high highting his role in Lebanon within the parliament and the ministry , he has help for the duration of the study. It also dealt with his national attitudes which he lived toward most of crucial issues in Lebanon